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时间:2018-12-07
《毕业论文外文翻译-对印度人力资源会计的研究》由会员上传分享,免费在线阅读,更多相关内容在学术论文-天天文库。
1、ForIndia’shumanresourceaccountingresearchTomAlbright,Indiasocialsciencejournals,2008.5Thepastfewdecadeshavewitnessedaglobaltransitionfrommanufacturingtoservicebasedeconomies.Thefundamentaldifferencebetweenthetwoliesintheverynatureoftheirassets.Intheformer,thephysicala
2、ssetslikeplant,machinery,materialetc.areofutmostimportance.Incontrast,inthelatter,knowledgeandattitudesoftheemployeesassumegreatersignificance.Forinstance,inthecaseofanITfirm,thevalueofitsphysicalassetsisnegligiblewhencomparedwiththevalueoftheknowledgeandskillsofitspe
3、rsonnel.Similarly,inhospitals,academicinstitutions,consultingfirmsetc”thetotalworthoftheorganizationdependsmainlyontheskillsofitsemployeesandtheservicestheyrender.Hence,thesuccessoftheseorganizationsiscontingentonthequalityoftheirHumanResource-itsknowledge,skills,comp
4、etence,motivationandunderstandingoftheorganizationalculture.Inknowledge-driveneconomiestherefore,itisimperativethatthehumansberecognizedasanintegralpartofthetotalworthofanorganization.However,inordertoestimateandprojecttheworthofthehumancapital,itisnecessarythatsomeme
5、thodofquantifyingtheworthoftheknowledge,motivation,skills,andcontributionofthehumanelementaswellasthatoftheorganizationalprocesses,likerecruitment,selection,trainingetc,whichareusedtobuildandsupportthesehumanaspects,isdeveloped.Successofcorporateundertakingspurelydepe
6、ndsuponthequalityofhumanresources.Itisaccentuatedthat;Humanelementisthemostimportantinputinanycorporateenterprise.Theinvestmentsdirectedtoraiseknowledge;skillsandaptitudesoftheworkforceoftheorganizationaretheinvestmentsinhumanresource.Inthiscontext,itisworthwhiletoexa
7、mineandhumanresourceaccountingpracticesincorporatesectorinIndia.Humanresourceaccountingisofrecentoriginandisstrugglingforacceptance.ltisclearlysaidthat,Humanresourcesaccountingisanaccountingmeasurementsystemandalargebodyofliteraturehasbeenpublishedinthelastdecadesetti
8、ngforthevariousproceduresformeasurement.Atthesametimethetheoryandunderlyingconceptsofaccountingmeasurementhavereceivedsizeab
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